XPRT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
XPRT
Largest movements
- Cash +€10,451
up €10,451 (+14.9%), from €70,226 to €80,677
mainly Net result for the year (+€15,165) and Depreciation (+€8,808)
- Tangible fixed assets -€5,582
down €5,582 (-3.7%), from €150,411 to €144,829
of which Land and buildings: -€6,221
- Receivables within one year -€2,926
down €2,926 (-6.3%), from €46,179 to €43,253
of which Other amounts receivable: -€2,165
- Reserves +€15,165
up €15,165 (+7.1%), from €215,038 to €230,203
of which Distributable reserves: +€15,165
- Debts after one year -€7,500
down €7,500 (-21.1%), from €35,625 to €28,125
- Short-term financial debts -€3,483
no longer reported in 2026 (was €3,483)
- Depreciation -€9,471
down €9,471 (-51.8%), from €18,279 to €8,808
- Gross operating margin -€3,695
down €3,695 (-10.2%), from €36,222 to €32,527
- Taxes +€1,992
up €1,992 (+55.2%), from €3,608 to €5,600
- Financial income +€1,290
up €1,290 (+511.9%), from €252 to €1,542
- Financial charges -€767
down €767 (-22.5%), from €3,406 to €2,639
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,892 | €284,262 | +€3,370 | +1.2% |
| Fixed assets | 21/28 | €151,354 | €145,450 | -€5,904 | -3.9% |
| Intangible fixed assets | 21 | €943 | €621 | -€322 | -34.1% |
| Tangible fixed assets | 22/27 | €150,411 | €144,829 | -€5,582 | -3.7% |
| Land and buildings | 22 | €148,013 | €141,792 | -€6,221 | -4.2% |
| Plant, machinery and equipment | 23 | €51 | - | -€51 | |
| Furniture and vehicles | 24 | €2,347 | €3,037 | +€690 | +29.4% |
| Current assets | 29/58 | €129,538 | €138,812 | +€9,274 | +7.2% |
| Stocks and contracts in progress | 3 | €4,950 | €4,700 | -€250 | -5.1% |
| Stocks | 30/36 | €4,950 | €4,700 | -€250 | -5.1% |
| Amounts receivable within one year | 40/41 | €46,179 | €43,253 | -€2,926 | -6.3% |
| Trade receivables | 40 | €44,014 | €43,253 | -€761 | -1.7% |
| Other amounts receivable | 41 | €2,165 | - | -€2,165 | |
| Current investments | 50/53 | €7,833 | €9,936 | +€2,103 | +26.8% |
| Cash at bank and in hand | 54/58 | €70,226 | €80,677 | +€10,451 | +14.9% |
| Deferred charges and accrued income | 490/1 | €350 | €246 | -€104 | -29.7% |
| Total equity and liabilities | 10/49 | €280,892 | €284,262 | +€3,370 | +1.2% |
| Equity | 10/15 | €230,572 | €245,737 | +€15,165 | +6.6% |
| Contributions | 10/11 | €15,534 | €15,534 | = | 0.0% |
| Reserves | 13 | €215,038 | €230,203 | +€15,165 | +7.1% |
| Non-distributable reserves | 130/1 | €2,793 | €2,793 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,793 | €2,793 | = | 0.0% |
| Distributable reserves | 133 | €212,245 | €227,410 | +€15,165 | +7.1% |
| Amounts payable | 17/49 | €50,320 | €38,525 | -€11,795 | -23.4% |
| Amounts payable after more than one year | 17 | €35,625 | €28,125 | -€7,500 | -21.1% |
| Financial debts | 170/4 | €35,625 | €28,125 | -€7,500 | -21.1% |
| Amounts payable within one year | 42/48 | €14,695 | €10,400 | -€4,295 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €7,500 | = | 0.0% |
| Financial debts | 43 | €3,483 | - | -€3,483 | |
| Credit institutions | 430/8 | €3,483 | - | -€3,483 | |
| Trade debts | 44 | €139 | €789 | +€650 | +467.6% |
| Suppliers | 440/4 | €139 | €789 | +€650 | +467.6% |
| Taxes, remuneration and social security | 45 | €3,573 | €2,111 | -€1,462 | -40.9% |
| Taxes | 450/3 | €3,573 | €2,111 | -€1,462 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,279 | €8,808 | -€9,471 | -51.8% |
| Other operating charges | 640/8 | €1,685 | €1,857 | +€172 | +10.2% |
| Gross operating margin | 9900 | €36,222 | €32,527 | -€3,695 | -10.2% |
| Operating profit (loss) | 9901 | €16,258 | €21,862 | +€5,604 | +34.5% |
| Financial income | 75/76B | €252 | €1,542 | +€1,290 | +511.9% |
| Recurring financial income | 75 | €252 | €1,542 | +€1,290 | +511.9% |
| Financial charges | 65/66B | €3,406 | €2,639 | -€767 | -22.5% |
| Recurring financial charges | 65 | €3,406 | €2,639 | -€767 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €13,104 | €20,765 | +€7,661 | +58.5% |
| Income taxes | 67/77 | €3,608 | €5,600 | +€1,992 | +55.2% |
| Profit (loss) for the period | 9904 | €9,496 | €15,165 | +€5,669 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,496 | €15,165 | +€5,669 | +59.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.